The tariff classification of loose-leaf paper from China.
Issued March 15, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4811.90.9000
Headings: 4811
Product description
It is a shrink-wrapped retail package of 130 loose, 8½” x 11” sheets of white paper designed to be placed into a loose-leaf binder. Both sides of all sheets are “wide ruled” and printed with a left margin line. The sheets have also been punched with three holes so as to fit into a standard ring binder. The paper does not appear to be coated or impregnated. Your request also concerns “W093QA05242 Filler Paper.” Although a sample of this product was not submitted, your description indicates that it is essentially the same as the above-described product, but consists of 100 “college ruled” 8½” x 11” sheets.
CBP rationale
The applicable subheading for the S068QA05010 and W093QA05242 filler papers will be 4811.90.9000, HTS, which provides for other (than certain enumerated) surface-decorated or printed paper.
Full text
NY L82778 March 15, 2005 CLA-2-48:RR:NC:SP:234 L82778 CATEGORY: Classification TARIFF NO.: 4811.90.9000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of loose-leaf paper from China. Dear Mr. Crago: In your letter dated February 17, 2005, you requested a tariff classification ruling. A sample identified as “S068QA05010 Filler Paper” was submitted for our examination. It is a shrink-wrapped retail package of 130 loose, 8½” x 11” sheets of white paper designed to be placed into a loose-leaf binder. Both sides of all sheets are “wide ruled” and printed with a left margin line. The sheets have also been punched with three holes so as to fit into a standard ring binder. The paper does not appear to be coated or impregnated. Your request also concerns “W093QA05242 Filler Paper.” Although a sample of this product was not submitted, your description indicates that it is essentially the same as the above-described product, but consists of 100 “college ruled” 8½” x 11” sheets. You state that your overseas office has suggested that these items are classifiable in subheading 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for bound notebooks of paper or paperboard. However, as our descriptions indicate, the instant products are not bound notebooks but merely loose sheets of paper. Furthermore, Note 10 of Chapter 48, HTS, states that “heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.” The applicable subheading for the S068QA05010 and W093QA05242 filler papers will be 4811.90.9000, HTS, which provides for other (than certain enumerated) surface-decorated or printed paper. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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